The purpose of the paper is to investigate the following issues. Investors traditionally prioritised tangible outcomes (money, land, machinery) in order to protect their financial assets. However, the intangible economy (trust, human resources, information, reputation) that co‐exists draws attention to new expectations that request the continuous, active and within the public sphere involvement of investors in order to protect their assets by prioritising intangible resources.
In this paper the case of non‐profit‐business partnerships is employed in order to demonstrate how change can be achieved.
The paper finds that investors in intangible outcomes who aim to achieve change in corporations share the same limitations within the financial and non‐financial field.
The paper highlights investment in the intangible economy as a mechanism of co‐determining the priority of responsibilities in the context of corporate social responsibility. The role of investors is crucial in facilitating the shift from the tangible to the intangible economy.
